Penalty for misrepresenting facts in return filed under sub-section (5) of section 23.

If the owners or occupiers of a building misrepresent any facts in return filed under sub-section (5) of section 23 relating to the nature or condition of fire prevention and life safety measures in the building, a fine shall be levied on the owners which,- (i) for low-risk buildings, may extend upto ten thousand rupees; (ii) for medium-risk buildings, may extend upto twenty thousand rupees; and (iii) for high-risk buildings, may extend upto thirty thousand rupees. Explanation: Submission of incomplete returns shall not constitute misrepresentation.